During 2017, Fisher Inc. reported the exercise of 2,100 shares at a weighted-average exercise price of $22.87. If Fisher's stock was trading at $11.36 on January 31, 2017 and $12.00 on December 31, 2016, which of the following details an impact of this transaction on Fisher's accounts? Select one: a. A decrease of $25,200 to additional paid-in capital b. An increase of $48,027 to cash c. A decrease of $44,415 to additional paid-in capital d. None of these are correct. e. An increase of $23,856 to cash